We're dividing 40321397 by 142 
Let's see how many times 142 fits into 40321397.

Moving on to step 1:
The number 142 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 142

Let's proceed to step 2:
If we divide 40 by 142, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (3) from the dividend, add it to 40, then carry on: 403 / 142

On to step 3:
142 can be fit into 403 2 times, resulting in a remainder of 119.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 284 from 403 leaves us with 119.
Grab the next digit (2) from the dividend, add it to 119, then carry on: 1192 / 142

On to step 4:
When dividing 1192 by 142, we get 8 with a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 28.0
Subtract 1136 from 1192 to get 56.
Fetch the next digit (1) from the dividend, attach it to 56 and continue: 561 / 142

Let's proceed to step 5:
142 can be fit into 561 3 times, resulting in a remainder of 135.
Use 3 as the next digit of our solution. 
Result so far: 283.0
Subtract 426 from 561 to get 135.
Fetch the next digit (3) from the dividend, attach it to 135 and continue: 1353 / 142

Advancing to step 6:
142 can be fit into 1353 9 times, resulting in a remainder of 75.
The next digit of our result is 9. 
Result so far: 2839.0
The remainder is 75 after subtracting 1278 from 1353.
Take the next digit (9) from the dividend and append it to 75, then repeat: 759 / 142

Advancing to step 7:
759 divided by 142 is 5 with a remainder of 49.
Put 5 as the next digit of the answer. 
Result so far: 28395.0
If we subtract 710 from 759, we get 49.
Append the next digit (7) from the dividend to 49 and continue with: 497 / 142

Advancing to step 8:
142 goes into 497 3 times with a remainder of 71.
Record the quotient 3 as the next digit in the result. 
Result so far: 283953.0
If we take 426 away from 497, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Going ahead to step 9:
When dividing 710 by 142, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 283953.5
If we take 710 away from 710, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
If we divide 0 by 142, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 283953.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
142 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 283953.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 283953.5 with a balance of 0.0.